Customer-
related
Contract-
based
Software,
research and
development
Balance as at 1 January 2011
(279)
(163)
(163)
(60)
(208)
(873)
Changes in consolidation
6
-
-
-
1
(1)
-
Amortisation charge for the year
11
-
(59)
(110)
(24)
(36)
(229)
Impairment losses
11
-
(1)
-
-
(2)
(3)
Disposals
-
(1)
-
91
1
91
Effect of movements in exchange rates
-
3
5
(11)
3
-
Balance as at 31 December 2011
(279)
(221)
(268)
(3)
(243)
(1,014)
Carrying amount
Asatl January 2010
5,433
1,274
277
74
77
7,135
As at 31 December 2010
7,313
2,158
1,121
162
136
10,890
Asatl January2011
7,313
2,158
1,121
162
136
10,890
As at 31 December 2011
7,530
2,051
960
159
135
10,835
Brands and customer-related/contract-based intangibles
The main brands capitalised are the brands acquired in 2008: Scottish Newcastle (Fosters and Strongbow) and 2010: Cervecerfa Cuauhtémoc
Moctezuma (Dos Equis, Tecate and Sol). The main customer-related and contract-based intangibles were acquired in 2010 and are related to
customer relationships with retailers in Mexico (constituting either by way of a contractual agreement or by way of non-contractual relations).
Impairment tests for cash-generating units containing goodwill
For the purpose of impairment testing, goodwill in respect of Western Europe, Central and Eastern Europe (excluding Russia) and the Americas
(excluding Brazil) is allocated and monitored on a regional basis. In respect of less integrated Operating Companies of Russia, Brazil and Africa
and the Middle East, goodwill is allocated and monitored on an individual country basis.
The aggregate carrying amounts of goodwill allocated to each CGU are as follows:
2011
Western Europe
3,396
3,328
Central and Eastern Europe (excluding Russia)
1,394
1,494
Russia
102
105
The Americas (excluding Brazil)
1,743
1,751
Brazil
111
110
Africa and the Middle East (aggregated)
528
245
Head Office and others
256
280
7,530
7,313
Comparatives have been adjusted due to the transfer of Empaque from the Americas region to Head Office.
Throughout the year total goodwill mainly increased due to the acquisition of the Sona and Ethiopian beer business and net foreign
currency differences.
Goodwill is tested for impairments annually. The recoverable amounts of the CGUs are based on value-in-use calculations. Value in use was determined
by discounting the future cash flows generated from the continuing use of the unit using a pre-tax discount rate.
Heineken N.V. Annual Report 2011
105